Estate of Wartenhorst v. State

In Security National Bank v. Twinde, 1928, 52 S.D. 352, 217 N.W. 542, this court said:

“We think the word ‘erroneously,’ as used in subdivision 5 of section 6813, must be taken in its ordinary sense of ‘mistakenly.’ There was no error or mistake in the payment made by the plaintiff. It paid the very tax and the amount of tax that it intended to pay; nor was there any error in noting the payment or in issuing the receipt. In our view, the words ‘erroneously paid’ were *548clearly intended to cover cases where payment was made under a misapprehension as to what was being paid. But a tax…